CHILES v. COMMISSIONER

Docket Nos. 15435-81, 15436-81.

51 T.C.M. 772 (1986)

T.C. Memo. 1986-130

Richard D. Chiles v. Commissioner. Richard D. Chiles and Patricia A. Chiles v. Commissioner.

United States Tax Court.

Filed April 1, 1986.


Attorney(s) appearing for the Case

Richard D. Chiles and Patricia A. Chiles, pro se. Frank Simmons and Robert W. West, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:*

Respondent determined deficiencies in petitioners' income taxes and additions to tax for fraud under section 6653(b)1 for the years and in the amounts as follows:

                                     Deficiencies     Additions to Tax,
                                          in            I.R.C. 1954
...

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